International Dual Cabin Tax Levels

The United Kingdom (tax code GB), France (tax code IZ), and (effective March 1, 2011) Ghana (tax code GH) have a dual tax rate that is different depending on whether travel is in business class or coach class.

The embarkation tax applies for the cabin of service in which the customer is traveling when exiting the United Kingdom, France or Ghana and not the fare that was paid. Therefore tickets issued/reissued using a coach class fare in conjunction with an upgrade certificate (i.e. Platinum Medallion, SkyMiles, SkyTeam, Delta eCert) need to pay the higher tax rate.

The higher GB/ IZ tax also applies when exiting the United Kingdom or France in economy class if connecting within 24hours to a business class cabin regardless of the connecting point (or if the fare is broken).

The higher GH tax also applies when exiting Ghana in economy class if connecting within 12 hours to a business class cabin regardless of the connecting point (or if fare is broken).

The higher GB/ IZ, GH taxes tax will not apply if only connecting through the United Kingdom or France or Ghana, as long as travel originates outside of these countries.